Entitlement to exemption from online filing of returns

The director of both taxpayer companies had lost a tribunal hearing in 2014 that he should be allowed to file paper VAT returns on the ground of a religious objection to using computers. Key in that appeal was that the companies had already filed online VAT returns as well as those for PAYE and corporation tax albeit through an agent. HMRC used the same argument in this appeal.

This time the director argued that he should be exempted from online filing because of his age (52) in particular that he went to school and university before computers were introduced. HMRC rejected this argument. The director said further that because he did not own a computer he would have to visit his accountant to complete the VAT returns. This would involve a 50-mile round trip and cost about £400.

The First-tier Tribunal’s role was supervisory...